GST Annual Return

We understand form 9 & 9c compulsory for the F.Y. 2018-19 because 18-19 turnover was 288.50 Crores but why Form 9 & 9c is compulsory for the F.Y. 2017-18 because 17-18 turnover was 187.28  Crores which not cross 02 crore limit...........

FORM 9 AND 9C ARE MANDATORY

but as per 37 GST council meeting said that if regular taxpayer annual aggregate turnover upto 2 crores (F.Y. 17-18 & 18-19) it is optional

please  refer  Notification 47/2019  (central  tax )  dt  9/10/2019   on CBIC  web site / GST / notification   dated 9/10/2019